Oregon Tax Court August 4, 1966 (Simpson Timber Co. v. State Tax Commission)

lead-opinion

Edward H. Howell, Judge.

The plaintiff filed this suit for a declaratory judgment and to enjoin the defendant from collecting certain excise taxes allegedly owed by plaintiff.

The defendant has demurred to plaintiff’s complaint on the grounds of lack of jurisdiction in the Tax

*510

Court and on the further grounds that the complaint fails to state a cause of suit.